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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Janhonen, Petriina", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-04-30T04:57:53Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-04-30T04:57:53Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/75252", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n tutkimuksen tarkoituksena on tutkia, millaisiksi tilintarkastusharjoittelijat kokevat omat ty\u00f6el\u00e4m\u00e4valmiutensa tilintarkastuksen ty\u00f6teht\u00e4viss\u00e4. Lis\u00e4ksi tutkimuksessa pyrit\u00e4\u00e4n selvitt\u00e4m\u00e4\u00e4n, millaisen merkityksen tilintarkastusharjoittelijat antavat yleisille ty\u00f6el\u00e4m\u00e4valmiuksille tilintarkastuksen ty\u00f6teht\u00e4viss\u00e4 ja millaisia ty\u00f6el\u00e4m\u00e4valmiuksia ja -taitoja tilintarkastuksen ty\u00f6teht\u00e4viss\u00e4 tarvitaan tilintarkastusharjoittelijoiden mielest\u00e4 tulevaisuudessa. Tutkimus keskittyy siis yleisiin ty\u00f6el\u00e4m\u00e4valmiuksiin. Tutkimuksen yleisten ty\u00f6el\u00e4m\u00e4valmiuksien teoriapohjana toimii Ruohotien (2002, 39-40) muodostama luokittelu yleisist\u00e4 ty\u00f6el\u00e4m\u00e4valmiuksista. \nTutkimuksen toteutuksessa hy\u00f6dynnettiin puolistrukturoitua teemahaastattelua. Tutkimus toteutettiin tammikuussa 2021 ja tutkimukseen osallistui seitsem\u00e4n tilintarkastusharjoittelijaa. Haastattelut toteutettiin yksil\u00f6haastatteluina ja haastatteluista saatu aineisto analysoitiin teemoittelun sek\u00e4 teorial\u00e4ht\u00f6isen sis\u00e4ll\u00f6nanalyysin avulla. \nTutkimuksen aineisto oli suhteellisen pieni, joten tutkimuksen tuloksia voidaan pit\u00e4\u00e4 suuntaa antavina. Tilintarkastusharjoittelijat kokivat omat ty\u00f6el\u00e4m\u00e4valmiutensa p\u00e4\u00e4osin hyviksi. Tilintarkastusharjoittelijoiden n\u00e4kemykset omista ty\u00f6el\u00e4m\u00e4valmiuksistaan olivat my\u00f6s hyvin yhdenmukaiset. Tilintarkastusharjoittelijat kokivat ty\u00f6el\u00e4m\u00e4valmiudet eritt\u00e4in t\u00e4rkeiksi, jopa v\u00e4ltt\u00e4m\u00e4tt\u00f6miksi, tilintarkastajan ty\u00f6ss\u00e4 selviytymiselle. Tilintarkastusharjoittelijoiden mukaan tulevaisuudessa tilintarkastajilta vaaditaan yh\u00e4 eneneviss\u00e4 m\u00e4\u00e4rin erityisesti kommunikointitaitoja sek\u00e4 oman toiminnan hallintaan ja muutosten hallintaan liittyvi\u00e4 taitoja.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2021-04-30T04:57:53Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-04-30T04:57:53Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "64", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "ty\u00f6el\u00e4m\u00e4taidot", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastusharjoittelijoiden kokemuksia omista ty\u00f6el\u00e4m\u00e4valmiuksistaan tilintarkastuksen ty\u00f6teht\u00e4viss\u00e4", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202104302564", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ty\u00f6el\u00e4m\u00e4valmiudet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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